header image

[Sign Up Now] to Receive Our FREE Daily SCVTV-SCVNews Digest by E-Mail

Inside
Weather


 
Calendar
Today in
S.C.V. History
December 27
1936 - Passenger plane crash in Rice Canyon kills all 12 aboard [story]
victim recovery


irs_logoThe U.S. Department of the Treasury and the Internal Revenue Service ruled Thursday that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes. The ruling applies regardless of whether the couple lives in a jurisdiction that recognizes same-sex marriage or a jurisdiction that does not recognize same-sex marriage.

The ruling implements federal tax aspects of the June 26 Supreme Court decision invalidating a key provision of the 1996 Defense of Marriage Act.

Under the ruling, same-sex couples will be treated as married for all federal tax purposes, including income and gift and estate taxes. The ruling applies to all federal tax provisions where marriage is a factor, including filing status, claiming personal and dependency exemptions, taking the standard deduction, employee benefits, contributing to an IRA and claiming the earned income tax credit or child tax credit.

Any same-sex marriage legally entered into in one of the 50 states, the District of Columbia, a U.S. territory or a foreign country will be covered by the ruling. However, the ruling does not apply to registered domestic partnerships, civil unions or similar formal relationships recognized under state law.

Legally-married same-sex couples generally must file their 2013 federal income tax return using either the married filing jointly or married filing separately filing status.

Individuals who were in same-sex marriages may, but are not required to, file original or amended returns choosing to be treated as married for federal tax purposes for one or more prior tax years still open under the statute of limitations.

Generally, the statute of limitations for filing a refund claim is three years from the date the return was filed or two years from the date the tax was paid, whichever is later. As a result, refund claims can still be filed for tax years 2010, 2011 and 2012. Some taxpayers may have special circumstances, such as signing an agreement with the IRS to keep the statute of limitations open, that permit them to file refund claims for tax years 2009 and earlier.

Additionally, employees who purchased same-sex spouse health insurance coverage from their employers on an after-tax basis may treat the amounts paid for that coverage as pre-tax and excludable from income.

 

How to File a Claim for Refund

Taxpayers who wish to file a refund claim for income taxes should use Form 1040X, Amended U.S. Individual Income Tax Return.

Taxpayers who wish to file a refund claim for gift or estate taxes should file Form 843, Claim for Refund and Request for Abatement. For information on filing an amended return, see Tax Topic 308, Amended Returns, available on IRS.gov, or the Instructions to Forms 1040X and 843. Information on where to file your amended returns is available in the instructions to the form.

 

Future Guidance

Treasury and the IRS intend to issue streamlined procedures for employers who wish to file refund claims for payroll taxes paid on previously-taxed health insurance and fringe benefits provided to same-sex spouses. Treasury and IRS also intend to issue further guidance on cafeteria plans and on how qualified retirement plans and other tax-favored arrangements should treat same-sex spouses for periods before the effective date of this Revenue Ruling.

Other agencies may provide guidance on other federal programs that they administer that are affected by the Code.

Revenue Ruling 2013-17, along with updated Frequently Asked Questions for same-sex couples and updated FAQs for registered domestic partners and individuals in civil unions, are available today on IRS.gov. See also Publication 555, Community Property.

Treasury and the IRS will begin applying the terms of Revenue Ruling 2013-17 on Sept. 16, 2013, but taxpayers who wish to rely on the terms of the Revenue Ruling for earlier periods may choose to do so, as long as the statute of limitations for the earlier period has not expired.

Comment On This Story
COMMENT POLICY: We welcome comments from individuals and businesses. All comments are moderated. Comments are subject to rejection if they are vulgar, combative, or in poor taste.
REAL NAMES ONLY: All posters must use their real individual or business name. This applies equally to Twitter account holders who use a nickname.

0 Comments

You can be the first one to leave a comment.

Leave a Comment


SCV NewsBreak
LOCAL NEWS HEADLINES
Thursday, Dec 26, 2024
Dec. 27: No Burn Day Declared for Santa Clarita Valley
The South Coast Air Quality Management District has issued a residential No Burn Day Alert on Friday, Dec. 27 for all those living in the South Coast Air Basin, which includes the Santa Clarita Valley.
Thursday, Dec 26, 2024
Jan. 11-12: WiSH Education Foundation Hosts Free E-WASTE Event
Did you receive great new electronic gifts for the holidays? Awesome! Now where can you safely dispose of the old stuff? Where to take phones, TVs, computers, portable devices and more?
Thursday, Dec 26, 2024
New Year’s Eve, New Year’s Day Fun in the SCV
As the New Year approaches Santa Clarita Valley residents can enjoy a few New Year's Eve and New Year's Day events in the SCV.
Keep Up With Our Facebook

Latest Additions to SCVNews.com
1936 - Passenger plane crash in Rice Canyon kills all 12 aboard [story]
victim recovery
The South Coast Air Quality Management District has issued a residential No Burn Day Alert on Friday, Dec. 27 for all those living in the South Coast Air Basin, which includes the Santa Clarita Valley.
Dec. 27: No Burn Day Declared for Santa Clarita Valley
The Saugus High School Instrumental Music Program is hosting its third annual Clothes for Cash fundraising event 9 a.m.- Noon Saturdays, Jan. 11, 18 and 25 at Saugus High School.
Saugus High Marching Centurions Cloths for Cash
Did you receive great new electronic gifts for the holidays? Awesome! Now where can you safely dispose of the old stuff? Where to take phones, TVs, computers, portable devices and more?
Jan. 11-12: WiSH Education Foundation Hosts Free E-WASTE Event
Santa Clarita is a special place. It is the city where I chose to make my home, raise my family and now serve the community as a city councilmember.
Patsy Ayala | Connecting With the Community
The Wish Education Foundation Wednesday Webinar series continues on Wednesday, Jan. 15 with "Trends in College Admissions and ROI on Majors."
Jan. 15: WiSH Webinar on Latest Trends in College Admission
As the New Year approaches Santa Clarita Valley residents can enjoy a few New Year's Eve and New Year's Day events in the SCV.
New Year’s Eve, New Year’s Day Fun in the SCV
The MAIN will present "Heaven Can Wait" by Terrance Carty, showing Friday, Jan. 10-12 at 24266 Main St., Santa Clarita, CA 91321.
Jan. 10-12: The MAIN Presents ‘Heaven Can Wait’
The Docent Training Program at Placerita Canyon Nature Center, led by Ron K will welcome the next generation of nature enthusiasts to orientation on Tuesday, Jan. 14.
Jan. 14: Placerita Canyon Nature Center Docent Class Begins 12-Week Training
The American Red Cross will host a blood drive Friday, Dec. 27, 10 a.m.-4 p.m. at Santa Clarita Sports Centre, 20880 Centre Pointe Parkway, Santa Clarita, CA 91350.
Dec. 27: Blood Drive at Santa Clarita Sports Centre
The application cutoff for the next WomansNet $10,000 Amber Grant for businesses owned by women is Dec. 31.
Dec. 31: Deadline to Apply for Next WomensNet $10,000 Amber Grant
The Cube – Ice and Entertainment Center | Powered by FivePoint Valencia has opened registration for its learn to skate sessions for January and February.
Registration for Skate Classes Open at The Cube
SCV Water is asking customers to refrain from all outdoor water use during the weeks of Jan. 6-13 and Jan. 27-Feb. 3 due to scheduled maintenance on facilities at Castaic Lake that will restrict the agency’s imported water supply.
Jan. 6-13, Jan. 27-Feb. 3: DWR Maintenance to Restrict SCV Water Supply
College of the Canyons men's basketball was the victim of an 82-79 road loss at Rio Hondo College on Wednesday, Dec. 18, with the Cougars falling despite a 22-point performance from Justin Perez.
COC Falls 82-79 in Final Seconds at Rio Hondo
1873 - Vasquez gang raids Kingston in (now) Kings County; ties up townspeople, makes off with $2,500 in cash and jewels [story]
Kingston
Marianne Paris Sneider, a beloved long-time friend and patron of the Roar Foundation, died on July 21. Her generous spirit is reflected in her estate plan, which provides for a gift of $100,000 to the Roar Foundation in honor of Tippi Hedren, provided that the Roar Foundation receives $100,000 in matching grants within one year of her death.
Roar Foundation Matching Grant Opportunity
More than a dozen Val Verde and Castaic residents and community leaders came together on Tuesday, Dec. 17, to decry the “inaction and lack of concern” of the Los Angeles County Board of Supervisors around the public health emergency in the "diverse" community around the Chiquita Canyon Landfill operated by Waste Connections.
Residents Protest Chiquita Canyon at Board of Supes Meeting
1852 - Acton gold mine owner & California Gov. Henry Tifft Gage born in New York [story]
Henry Gage
The Gibbon Conservation Center in Saugus is offering the 2025 Gibbon Calendar for $15 plus $5 shipping. Purchasing a calendar or other items from the Gibbon Center Gift Shop helps support the care and feeding of the endangered small apes living at the Gibbon Conservation Center in Saugus.
Gibbon Conservation Center Offers 2025 Gibbon Calendar
Exercising its mandate to improve transparency and accountability in law enforcement, the Los Angeles County Sheriff Civilian Oversight Commission has created a special committee to investigate how the Los Angeles County Sheriff’s Department handles complaints made by members of the public against its deputies.
Oversight Panel Probes Sheriff Dept. Handling of Complaints Against Deputies
Four students from California Institute of the Arts Character Animation program have been awarded scholarships by ASIFA-Hollywood’s Animation Educators Forum for the 2024-25 academic year.
CalArts Student Animators Win AEF Scholarships
On Sunday, Dec. 15, nearly 2,000 people dressed in their favorite holiday outfits attended the Metrolink Holiday Express Train at the city of Santa Clarita’s Vista Canyon Multi-Modal Center in Canyon Country.
Holiday Joy Filled Santa Clarita Metrolink Express Train
The Los Angeles County Department of Public Health is advising residents to not feed their pets raw food following a voluntary recall of Northwest Naturals Brand 2lb Feline Turkey Recipe Raw & Frozen Pet Food due to detection of H5 bird flu virus in product samples.
Public Health Warns Against Feeding Pets Raw Food
The joy of the holiday season can quickly be ruined by scams, theft and fraud. Before you make a purchase or a donation it’s important to use caution. To help you navigate safely through the holidays
Beware Holiday Season Scams, Theft, Fraud
SCVNews.com